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V2507-25 ·15 December 2025 ·consulta-vinculante Medium impact
Tax

Pension plan benefits under general regime do not benefit from disability exemption

A taxpayer with 33% disability inquires about the tax treatment of their pension plan withdrawn as income. The DGT clarifies that the disability exemption only applies if contributions were made under the special regime for disabled persons.

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Lifecycle

2025-12-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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